At this point, the Cowboys are well into their offseason planning. (Let's refrain from making snide comments about Dallas getting a head start on the NFL's top teams.) As part of the self-reflection, the Cowboys front office must determine which of their 16 free agents to retain. Another option to free up some much-needed money to use on looming contract extensions for Dak Prescott, Ezekiel Elliott, etc. could be to release a veteran before the league year begins March 13. In this installment of the Cowboys beat writers roundtable, we look at those potential salary cap causalities and predict which 2018 rookie will make the biggest jump in Year 2:

Which of the 2018 rookies do you expect to show the biggest improvement in their second season?

David Moore: Biggest? It's tempting to say fourth-round pick Dorance Armstrong. The defensive end flashed promise in training camp and early in the season but found it difficult to carve a consistent niche in the rotation. Tight end Dalton Schultz, who came on late in the season, will also benefit from an offseason in the weight room. But I'm going to go with a rookie who didn't take the field in 2018: Cedrick Wilson. The sixth-round pick was placed on injured reserve before the season began with a torn labrum. The receiver peaked their interest before suffering the injury. If he can stay healthy he could be another nice addition in this young rotation.

Jon Machota: I think Michael Gallup will be much better from his rookie experience. He'll also benefit from a full offseason of knowing his role for the upcoming season. He finished with just over 500 receiving yards and two touchdowns in 2018. I think his 2019 numbers will be closer to 700 yards and six touchdowns. But my pick is Connor Williams. Not only will an offseason in the Cowboys' weight room help, but also having the experience from starting 10 games and playing in 13 his rookie year. Most of all, having Travis Frederick next to him for a full season should have a significant impact. I predict Williams will make the biggest jump in Year 2.

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Kate Hairopoulos: The soon-to-be sophomores put together a pretty impactful first season as a draft class, particularly at the top of the draft. We all know what linebacker Leighton Vander Esch, Dallas' first-round pick, meant for the defense. The unit for the first time functioned well even when veteran Sean Lee missed more games to injury. Guard Connor Williams, the second-round pick, experienced the ups and downs of being an undersized offensive lineman but should only improve with the chance to get bigger and stronger. But it's Michael Gallup, the team's third-round pick, who could show the biggest improvement in 2019. His growth already became evident at the end of last season as he and quarterback Dak Prescott's connection improved and Gallup adjusted to the speed and physicality of the NFL. He finished with 33 catches for 507 yards and two touchdowns. He cleared the 100-yard mark in the divisional playoff loss to the Los Angeles Rams. Going forward, defenses will have to worry even more about how Gallup can use his speed and big-play ability opposite No. 1 receiver Amari Cooper on the outside.

Which Cowboys veteran is the most likely to be a salary cap casualty this offseason?

Moore: There are two likely candidates. The first is Sean Lee. Given his age, injury history and the emergence of Leighton Vander Esch and Jaylon Smith, the $7 million he's currently scheduled to receive in 2019 is too high a price. But those who put the linebacker's future in the either/or category -- keep or cut -- are missing a compromise that works for both parties. Restructure. Take Lee down to a base salary of $3-3.5 million with play-time and performance incentives that would allow him to make more. He proved at the end of last season he's willing to enthusiastically embrace a backup role. His respect for Vander Esch, Smith and the sport makes this possible. In one respect, he views it as an obligation to pass along the wisdom and support veterans showed him when he first broke into the NFL.

The second is Terrance Williams. He's scheduled to make a base salary of $3.5 million with a cap hit of $4.75 million. The club can save about $2.25 million by letting him go.

Machota: Looking at the Cowboys' 2019 salaries, the first two names that immediately jump out are Sean Lee and Terrance Williams. Lee's base salary is $7 million for this upcoming season. He's scheduled to count $10 million against the cap, sixth-highest on the roster. Williams' base salary is $3.5 million for 2019. He's scheduled to count $4.7 million against the cap, 11th-highest on the roster. I don't see either remaining at their current salary. If I had to rank them, Williams is the most likely to be out. His play has dropped off significantly. He's being paid like a starting receiver and he's clearly no longer that on this roster. Leighton Vander Esch and Jaylon Smith are the Cowboys' starting linebackers going forward. Lee is being paid like a starter. If he's willing to take less money to play a reserve role, it would make sense to keep him around, not only as insurance in case of a Vander Esch or Smith injury, but also because of his leadership.

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Hairopoulos: The case of linebacker Sean Lee is more intriguing and has the potential to save more money, but wide receiver Terrance Williams is the most likely veteran to be released in the coming weeks. Williams simply had a disastrous 2018. From an embarrassing offseason arrest, complete with police cam footage, to an ensuing suspension and spending much of the season on injured reserve, could it have gone any worse? He recorded two catches for 18 yards in three games. The Cowboys re-signed Williams, seemingly on a team-friendly four-year, $17 million contract extension, after the 2016 season. In his six seasons with Dallas, Williams has had his moments -- totaling 3,377 yards and 20 touchdowns. But the team has moved forward, reworking its receiving corps, and it's hard to foresee a spot left for T-Will. He has two more years left on his contract, but the 2020 season is a team option. He is scheduled to count $4.75 million against the salary cap this season. Dallas could cut him to save $2.25 million against the salary cap, with Williams counting $2.5 million in dead money.

Something else to watch: The Cowboys have until the last day of the 2018 league year (March 13) to exercise the second-year option for receiver Allen Hurns. Hurns suffered the gruesome injury to his left ankle in the wild-card playoff game but is expected to recover in time for 2019.